Record Finder / 26-001209-TT
Michigan

Piper Properties, LLC Petitioner V City Of South Lyon Respondent

Petitioner
Piper Properties, LLC
Respondent
City Of South Lyon

Case overview

Docket number
26-001209-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6A request for informal conference was served on the Tribunal.PETNot recorded08/06/2026Not recordedDownload
5Notice of FilingNot recordedNot recorded08/05/2026Not recordedDownload
4Answer was receivedRESPNot recorded05/28/2026Not recordedDownload
3Petition has been verifiedPET105/21/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded05/21/2026Not recordedDownload
1A petition was received.PETNot recorded04/11/2026$200.00Download

Documents

Read document text excerpt

Page 1

RECEIVED 

AUG 1 0 2025 

Piper Properties, LL.C 

120 N. Wixom Road 

Wixom, MI 48393 

MICHIGAN TAX TRIBUNAL 

August 6, 2026 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: Docket #26-001209 

To whom it may concern: 

Please find the attached Request for Settlement Conference, which was served to the Authorized 

Representative of the Respondent by both first-class mail and email to appeals@oakgov.com. 

Best Regards, 

— —

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Piper Properties, LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

Y 

MTT Docket No, 26-001209 

City of South Lyon 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

1. 

1am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

2. Ahearing has not yet been scheduled in this case. 

3. Name of Requestor: James Baxter 

Requestor's Phone Number: 

248-376-0444 

Requestor's Email (if any): jpaxter@codyrea.com 

4. 

The requester is the: 

[4 Taxpayer [Local Unit of Government 

Authorized Representative of Piper Properties, LLC 

oo 

[— 

Requestor Sigfature 

08/06/26 

Date

Page 3

Page 2 of 2 

PROOF OF SERVICE 

I certify that on this date 08/06/26 

, 

| served a copy of this request on 

Terry Schultz 

(the opposing party if not represented or their 

representative) by: 

[Personal Delivery 

First Class Mail [| Registered or Certified Mail or 

[J other Designated Delivery Service (UPS, FedEx) 

08/06/26 

Date 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

Mailing Address: 611 W. Ottawa St., Lansing, Mi 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

E-Filing: htips://eFiling.apps.lara.state.mi.us

Page 4

120 N. Wixom Road 

Wixom, MI 4835 

Department of Licensing and Regulatory 

/ 

CP 

— 

Affairs 

Michigan Tax Trial 

07 0; . 

/ 

PO Box 30232 

Lansing, MI 48909 

SEIS 

ETT EERE 

TH SE ETL) ATL EL 

TO LT 

LE 

LV ETT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Piper Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001209

City Of South Lyon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001209

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Piper Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001209

City Of South Lyon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption

Page 4

M

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001209

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of South Lyon (OAKLAND)

First Name

M.I.

Last Name

Mailing Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

TERRY

M.I. 

D

Last Name

SCHULTZ

Firm Name (if any)

OAKLAND COUNTY EQUALIZATION

Address (No., Street, P.O. Box or Rural Route)

250 ELIZABETH LAKE RD

SUITE 1000 WEST

City or Town

PONTIAC

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0776

E-mail Address

appeals@oakgov.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

THE PROPERTY'S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE

PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND 

APPLICABLE REGULATIONS.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2026-02-06

Under what statutory section was the taxable value uncapped?

MCL 211.27a

 

 

Valuation Information:

Parcel Identification Number:

80-21-20-401-017

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

159340

Current Taxable Value as established by the Board of Review:

159340

What do you believe is the fair market value?

318680

What do you believe is the taxable value?

159340

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ TERRY D. SCHULTZ

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

RECEIVED 

Tranfnfo:d606 

26111365-1 

04/13/24 

Chih: 

10036 

Antz $200.00 

ID: 

PIPER PROPERTIES LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Piper Properties, LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

120 N. Wixom Road 

City or Town 

State 

ZIP Code 

Wixom 

Mi 

48393 

Tae NT 

5 20006-2639 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

jbaxter@codyrea.com 

Section 2: Petitioner’s AllorpeyiAuthorized Representative’s Contact Information 

First Name 

Last 

Name 

James 

Baxter 

Firm Name (fam) 

00. dy Real Estate Associates, PLLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

120 N. Wixom Road 

City or Town 

State 

ZIP Code 

Wixom 

Mi 

48393 

Telephone Number 248-906-2639 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

jbaxter@codyrea.com 

Section 3: Subject P roperty Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

[J vest 

[J No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

24499 Martindale Road 

City or Town 

County 

State 

ZIP Code 

South Lyon 

Oakland 

Mi 

48178

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[OO Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The subject property was put on the open market on 7/17/25 at an original price of 

$285,000. The price was then reduced to $269,000. On 10/20/25, Petitioner purchased 

the subject property for the amount of $252,000, with $7,560 of Petitioner's closing costs 

being paid by seller; resulting in a net sale of $244,440. The transaction was an "arm's 

length" transaction between two unrelated or affiliated parties. The property was not 

distressed and was habitable at the time of the purchase. 

Petitioner, through its lender, had an appraisal done dated 9/23/25 by a third-party 

appraiser, which values the property at $254,000. 

Petitioner protested the valuation at the March Board of Review and was denied without 

any cause being given. 

Petitioner believes the municipality's valuation exceeds the value of the property. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended: [4 March 

[] July 

[] December 

If No, please check the applicable reason(s): 

[J Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 80-21-401 -0 1 7 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 0 

Commercial 

0 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

1 59,340 

159,340 

What do you believe is the fair market value (also known as true cash value)? 

$254,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$127,000 

assessed value) 

$127,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does

Page 4

**

Page 5

PR

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Piper Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001209

City Of South Lyon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Piper Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001209

City Of South Lyon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Piper Properties LLC.pdfRead complete document text →
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Page 1

RECEIVED 

Tranfnfo:d606 

26111365-1 

04/13/24 

Chih: 

10036 

Antz $200.00 

ID: 

PIPER PROPERTIES LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Piper Properties, LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

120 N. Wixom Road 

City or Town 

State 

ZIP Code 

Wixom 

Mi 

48393 

Tae NT 

5 20006-2639 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

jbaxter@codyrea.com 

Section 2: Petitioner’s AllorpeyiAuthorized Representative’s Contact Information 

First Name 

Last 

Name 

James 

Baxter 

Firm Name (fam) 

00. dy Real Estate Associates, PLLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

120 N. Wixom Road 

City or Town 

State 

ZIP Code 

Wixom 

Mi 

48393 

Telephone Number 248-906-2639 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

jbaxter@codyrea.com 

Section 3: Subject P roperty Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

[J vest 

[J No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

24499 Martindale Road 

City or Town 

County 

State 

ZIP Code 

South Lyon 

Oakland 

Mi 

48178

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[OO Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The subject property was put on the open market on 7/17/25 at an original price of 

$285,000. The price was then reduced to $269,000. On 10/20/25, Petitioner purchased 

the subject property for the amount of $252,000, with $7,560 of Petitioner's closing costs 

being paid by seller; resulting in a net sale of $244,440. The transaction was an "arm's 

length" transaction between two unrelated or affiliated parties. The property was not 

distressed and was habitable at the time of the purchase. 

Petitioner, through its lender, had an appraisal done dated 9/23/25 by a third-party 

appraiser, which values the property at $254,000. 

Petitioner protested the valuation at the March Board of Review and was denied without 

any cause being given. 

Petitioner believes the municipality's valuation exceeds the value of the property. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended: [4 March 

[] July 

[] December 

If No, please check the applicable reason(s): 

[J Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 80-21-401 -0 1 7 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 0 

Commercial 

0 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

1 59,340 

159,340 

What do you believe is the fair market value (also known as true cash value)? 

$254,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$127,000 

assessed value) 

$127,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does

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